Scope of the term "substantive clause"

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sion in Kedarnath Jute Manufacturing Co. v. Commercial Tax Officer, Calcutta and Ors. 1965 (4) TMI 91 - SUPREME COURT . The Court was in that case examining the effect of a proviso which imposed a con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ess he furnishes the declaration in the prescribed form. It is well settled that the effect of an excepting or qualifying proviso, according to the ordinary rules of construction, is to except out of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X